Corporate Tax Comparison

Egypt vs New Zealand

Compare Egypt and New Zealand corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Egypt: 4/05/2026 · New Zealand: 4/05/2026

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Compare Corporate Tax

Egypt

New Zealand

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Egypt: 4/05/2026 · New Zealand: 4/05/2026

Corporate Income Tax (CIT)

Egypt

New Zealand

General CIT Rate:

22.5

General CIT Rate:

CIT Return Due Date:

Within four months after the end of the fiscal year.

CIT Return Due Date:

July 7th (Settlement day from October 1st to March 31st). For balance days between April 1st and September 30th, the due date is the 7th day of the fourth month after the balance day. The application date for taxpayers associated with tax agents is extended to March 31st of the following year, regardless of the balance date.

CIT Payment Due Date:

Within four months after the end of the fiscal year.

CIT Payment Due Date:

February 7th (balance settlement date from March 31st to September 30th). For other balance sheet dates, the year-end tax is usually due on the 7th day of the 11th month after the balance sheet date. The final tax filing deadline for taxpayers in contact with tax agents is extended by two months.

CIT Estimated Payment Due Date:

Egyptian taxpayers have the option to use the prepayment method. This means that they can pay 60% of the previous year's declared tax (or the estimated amount for the current year) to the Egyptian Tax Authority in three installments. If they choose to do so, they do not have to comply with the local income withholding tax rules (their income will not be subjected to local withholding tax).

CIT Estimated Payment Due Date:

According to the standard method, provisional duty is generally paid in three installments: (i) on the 28th day of the seventh month before the balance day. (ii) on the 28th day of the third month before the settlement day. (iii) on the 28th day of the month after the settlement day.

Withholding Tax (WHT)

Egypt

New Zealand

Resident Withholding Tax (Dividend/Interest/Royalty):

5-10/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

33/28/0

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

5-10/0/20

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

30/15/15

Value-Added Tax (VAT)

Egypt

New Zealand

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Egypt

New Zealand

General Capital Gain Tax Rate:

0, 10 or 22.5

General Capital Gain Tax Rate:

New Zealand does not have a comprehensive capital gains tax. However, with certain exceptions, capital gains earned by companies are typically taxed as dividends when distributed to shareholders.

Effective Tax Rate (ETR)

Egypt

New Zealand

Composite Effective Average Tax Rate:

20.81%

Composite Effective Average Tax Rate:

26.97%

Composite Effective Marginal Tax Rate:

14.44%

Composite Effective Marginal Tax Rate:

29.39%

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